We look at the division of 792481 by 40 
Our goal is to divide 792481 by 40.

Moving on to step 1:
7 divided by 40 is 0 with a remainder of 7.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 7 to get 7.
Take the next digit (9) from the dividend and append it to 7, then repeat: 79 / 40

Moving on to step 2:
40 goes into 79 1 times with a remainder of 39.
Use 1 as the next digit of our solution. 
Result so far: 1.0
Subtracting 40 from 79 leaves us with 39.
Bring next digit (2) of the dividend behind the 39 and repeat the process: 392 / 40

Going ahead to step 3:
The number 40 fits into 392 9 times, leaving a remainder of 32.
The number 9 becomes the next digit in our result. 
Result so far: 19.0
Deduct 360 from 392 and we're left with 32.
Take the next digit (4) from the dividend and append it to 32, then repeat: 324 / 40

Advancing to step 4:
40 can be fit into 324 8 times, resulting in a remainder of 4.
The next digit of our result is 8. 
Result so far: 198.0
The remainder is 4 after subtracting 320 from 324.
Grab the next digit (8) from the dividend, add it to 4, then carry on: 48 / 40

Let's proceed to step 5:
40 can be fit into 48 1 times, resulting in a remainder of 8.
Write down 1 as next digit of the result. 
Result so far: 1981.0
The remainder is 8 after subtracting 40 from 48.
Include the next digit (1) from the dividend after 8, then repeat: 81 / 40

Moving on to step 6:
When dividing 81 by 40, we get 2 with a remainder of 1.
The next digit of our result is 2. 
Result so far: 19812.0
Subtracting 80 from 81 leaves us with 1.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Moving on to step 7:
40 goes into 10 0 times with a remainder of 10.
The next digit of our result is 0. 
Result so far: 19812.0
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Going ahead to step 8:
The number 40 fits into 100 2 times, leaving a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 19812.02
If we take 80 away from 100, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

On to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 19812.025
Subtracting 200 from 200 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
The next digit of our result is 0. 
Result so far: 19812.025
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
40 goes into 0 0 times with a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 19812.025
The remainder is 0 after subtracting 0 from 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Our division results in 19812.025 with a remaining 0.0.